CENTER FOR JUSTICE & ACCOUNTABILITY (EIN 943299686) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1998

Legal Domicile

Principal Officer

JENNIFER RASMUSSEN

Phone

4155440444

Tax Period

2024-07-01 to 2025-06-30

CENTER FOR JUSTICE & ACCOUNTABILITY, founded in 1998, is a community nonprofit in the Crime & Legal sector that reported $5.4M in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $5.1M left a modest 5% surplus.

Mission

THE MISSION IS DEDICATED TO DETERRING TORTURE, WAR CRIMES, CRIMES AGAINST HUMANITY AND OTHER SEVERE HUMAN RIGHTS ABUSES AROUND THE WORLD THROUGH LITIGATION, POLICY ADVOCACY AND OUTREACH IN PURSUIT OF TRUTH, JUSTICE AND REDRESS FOR VICTIMS AND SURVIVORS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,143,801

Program Service Revenue $0

Investment Income $106,161

Other Revenue $106,440

TOTAL REVENUE $5,356,402

Expense Breakdown

Grants Paid $1,989,406

Salaries & Benefits $1,617,238

Fundraising Expenses $224,870

Program Expenses $4,636,755

Other Expenses $1,455,484

TOTAL EXPENSES $5,092,291

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,356,402	$4,193,284	+0.3%
Expenses	$5,092,291	$3,931,888	+0.3%
Net Income	$264,111	$261,396	+0.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$522,488

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLINE YIM	CHAIR	2.00	Officer Director	$0	$0	$0
CAROLINE L SCULLIN	SECRETARY	1.00	Officer Director	$0	$0	$0
WILLIAM ACEVES	TREASURER	1.00	Officer Director	$0	$0	$0
ROBERT FLYNN	BOARD MEMBER	0.50	Director	$0	$0	$0
DONNOVAN ANDREWS	BOARD MEMBER	0.25	Director	$0	$0	$0
TYLER GIANNINI	BOARD MEMBER	0.50	Director	$0	$0	$0
KRIZNA GOMEZ	BOARD MEMBER	0.50	Director	$0	$0	$0
ROCHELLE KING	BOARD MEMBER	1.00	Director	$0	$0	$0
JANE ROCAMORA	BOARD MEMBER	0.50	Director	$0	$0	$0
DYLAN SAVAGE	BOARD MEMBER	0.30	Director	$0	$0	$0
AMITY BOYE	BOARD MEMBER	0.50	Director	$0	$0	$0
STEPHANIE FOSTER	BOARD MEMBER	0.50	Director	$0	$0	$0
JASON HIPP	BOARD MEMBER	0.50	Director	$0	$0	$0
CARMEN CHEUNG	EXECUTIVE DIRECTOR	40.00	Officer	$176,373	$19,855	$196,228
JENNIFER RASMUSSEN	DEPUTY EXECUTIVE DIRECTOR	40.00	Officer	$171,975	$27,674	$199,649
SCOTT KRIETE	CFO	40.00	Officer	$126,611	$0	$126,611
CLARET VARGAS	SENIOR STAFF ATTORNEY	40.00	Highest	$107,805	$18,869	$126,674

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$5,356,402	$5,092,291	$3,558,576	$264,111
2024	$4,193,284	$3,931,888	$3,180,523	$261,396
2023	$3,198,908	$3,503,121	$2,927,559	$-304,213
2022	$2,242,200	$2,332,169	$3,023,893	$-89,969
2021	$2,221,867	$2,047,373	$3,129,801	$174,494
2020	$3,740,695	$4,569,528	$3,227,810	$-828,833
2019	$1,523,726	$1,817,051	$3,645,005	$-293,325

CENTER FOR JUSTICE & ACCOUNTABILITY